How to deal with the tax registration certificate of individual business? Registration process of in

Individual business tax payment means that individual business should set up account books correctly and conduct accounting accurately according to the regulations of tax authorities. How to deal with the tax registration certificate of individual business? Individual business tax bureau registration process to understand.

the tax registration process is as follows (the same for all small enterprises including agricultural enterprises):

1. Report relevant information to the tax office in charge;

2. Fill in the tax registration form (collection card) and stamp it with official seal;

3. The tax commissioner shall verify the information submitted by the enterprise and determine the tax collection method (fixed tax or rate tax). If it is fixed tax, the tax commissioner shall notify you by phone within a few days;

4. Communicate with the taxpayer and ask for opinions; (if there is any opinion, it can be reflected; if there is no opinion, follow the procedure below);

5. Approve the tax registration. If the business has been in operation for more than one month (subject to the date of business license), first pay the tax, and then issue the tax registration certificate.

6. Open a passbook at the bank designated by the tax authority, and submit the copy of the passbook to the tax authority as the tax withholding account in the future.

Extended data:

1、 Purpose of tax registration certificate: the registration certificate issued by a taxpayer engaged in production or business operations when applying for tax registration with the competent tax authority in the place where production or business operations or tax payment obligations occur. Also called tax registration certificate.

1. According to the detailed rules for the implementation of the law of the people's Republic of China on the administration of tax collection, which came into force on October 15, 2002, "except for those who do not need to issue tax registration certificates according to the regulations, taxpayers must hold tax registration certificates when handling the following matters:

（1） Open a bank account;

（2） Apply for tax reduction, exemption and refund;

（3） Apply for extension of declaration and tax payment;

（4） Purchase invoice; [except manual invoice]

（5） Apply for the issuance of tax management certificate for business activities going out;

（6） To close down the business;

（7） Other relevant tax matters.